The Effect of Accounting Information And Auditing On The Design Of ORGANISATION, AND ON THE ENSUING BEHAVIOUR OF INDIVIDUALS AND GROUPS EXECUTIVE SUMMARY
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WORD COUNT- 4150 Name : SALONI MASKEY Student ID : 11701893 Proposed Research Title THE EFFECT OF ACCOUNTING INFORMATION AND AUDITING ON THE DESIGN OF ORGANISATION, AND ON THE ENSUING BEHAVIOUR OF INDIVIDUALS AND GROUPS EXECUTIVE SUMMARY Technological development has been a boon for the business firms mainly when finance and accounting management is considered. Traditional approach of accounting involves book-keeping and data entry process on daily basis. The process was both time consuming and tedious. The manual data management system has a number of errors as well. As a result of which the businesses suffered considerably. Large corporate firms find it really difficult to keep finance department in pace with other departments of Human Resource and operations. Automated process of data processing has replaced the manual process and at present all financial data entries, data interpretations and analysis of the data are conducted by the integrated system of e- accounting or by the system called Accounting Information System. Global market competition has increased tremendously and business firms specially retailers have to focus on cost control tools for effective decision making favorable for the business. The objective of the paper was to carry out a systematic study on how the big retail companies in Australia, are utilizing the AIS and Auditing system tools for effective financial report preparation and how they are taking the best decisions for the firm. For this paper the Australian retail giant Woolworths Group Ltd is considered and its accounting process is been studied to understand how AIS is increasing the overall success of the retail giant. The descriptive design of research study is used here and the mostcommonapproachofdatacollectionthroughquestionnairemethodisadopted.All accountants and senior account managers were asked to provide their valuable feedback on the stand of AIS and how they are being benefitted by the system. Data collected are then presented in charts and table representation form to have better understanding of the final results. Almost 20 branch stores of Woolworths are considered and in each around 30 finance department staffs and managers were interviewed. The non-proportional data sampling technique is used and Microsoft toolofExcelisusedfordataanalysis.Theco-relationandregressionmethodofdata interpretation is also used. The findings show that there is a positive relation among AIS and the efficiency of the retail business Woolworths. The results are in consistency with the empirical findings. The study concludes in the statement that AIS has a positive impact on the efficiency of 1|P a g e
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retail business and enhances the effective decision making, people management and operational controls. The main recommendation provided for this paper is that retail industries likely to develop further in future need to have a well-framed AIS imbibed in their financial and accounting system and should have integrated human resource support. CLIENT ORGANISATION The retail sector in Australia, with focus on the retail giant Woolworths, include supermarkets, liquor retailing, hotels and pubs and discount departmental stores. Diversified product and service line cuts risk of failure on one hand but increase operational complexities The size growth of Woolworthswasquite noticeablein the recentpast and the company has embracedthe implementationofAISinitscorefinancialmanagementfunctionalities.Majorbusiness operations embracing process automation include retail processing, value chain and customer relationshipmanagement.TheAustralianRevenueManagementAssociationhasmadeit mandatory thatthe incorporationof IT in mainstreambusiness isa necessity and every organization need to have automated system functionalities in order to survive in the long run (Lim, 2013 pp.93-106). Even though the demographic count is low in Australia but yet the country is high on the list of largest retailers of the world. Retail business is the largest employer in the country and almost 50% of people have been part of the largest retail chains in some point of their life (M Ancini, Vaassen and D Ameri, 2013). Woolworths is one of the largest retail chains in Australia and is second in position after Wesfarmers (Woolworthsgroup.com.au, 2019). The most recent statistics from the retail industries in Australia revel the following information by numbers. The total economic activities in retail stores is $120 billion. Percentage of retail growth is 1.6 %. The current GDP in Australia isworth 1323.42 billion US dollars in 2017 (Adler, 2013). The retails sales have contributed to A$1 billion to GDP and have contributed to almost 0.6% point to retail growth in the country. The prevailing trend in the Australian retail industry encompasses the following, longer sale hours, lower real estate pricings, fewer individual shops and more retail specialty chains, self- service options for consumers with less direct customer contact points, labor saving technological tools, increased productivity due to timely data compilation and last but not the least international expansion strategies for Australian retailers. The recent economic downturn has affected the economic prospects in a number of ways. The major challenges faced by retail businesses all over the country includes reorientation of Chinese economy and its shift from export driven to consumer driven, increased competition from overseas competitors, high level of taxation and GST by government and high cost of operations (Alewine and Stone, 2013, pp.22-52). It is evident that the incorporation of IT in the core functional areas will help in combatting these hindrances to a great extent. INTRODUCTION AND RESEARCH BACKGROUND Background of the study The Accounting Information System is a systematic framework for recording, analyzing, monitoring and evaluating data regarding the financial condition of businesses, document processing purposes for taxation and supporting the other organizational functions by providing necessary information. In the context of retail business firms, the accounting information is important for providing correct decision-making context to the managers in regard to costing, value chain, cash flows and other expenditures (Simkin, Norman and Rose, 2014). Financial monitoring and control functions by aid of AIS help in enhancing Auditing report preparation and provide a clear and elaborate picture of the present stand of the firm. The AIS help in optimum organizational designing and help in delivering better work outputs. Retail firms like Woolworths have shifted from their traditional accounting system of manual record keeping and with remarkable growth and expansion strategies the retail chain has embraced IT in their core functionalities. Computerized Accounting has made daily transaction process easier and safer by reducing the chances of manual error (Hilton and Platt, 2013). The implementation of the AIS software has made the automation process a reality. 2|P a g e
The study is anchored on the themes of four articles on the usage of AIS in business. The main focus was to support effective decision-making in designing of an organization. The structure of a retail firm has direct effect on the overall profitability and AIS help in keeping the profitability indexasperstandardbenchmark(Libby,2017, pp.42-54). Variousdecisionsrelatedto macroeconomicelementsofaccounting,includingearninggrowthdispersion(labor, unemployment and output), are also considered in the theme of the four articles concerned. Accounting for managers is another area of concern. Interpretation of accounting information for effective decision-making help managers in combatting all contingencies and widens the chance of organizational prosperity (Marshall and Steinbart, 2017). auditing is a litmus-test for the durability and sustainability of the firm. Clear and correct audit reports help in seeing the actual knowhow of the organization and help in gaining overall success. The implementation of IT in accounting processes has improved information sharing aspect for the debt holders and other stakeholders of the business. The present research study is based on the Contingency theory approach that depicts that AIS need to be incorporated and designed in a way that is flexible in meeting various environmental and structural changes in the organization (Schaltegger and Burritt, 2017). But a universally acclaimed system of Accounting Information for meeting all organizational contingencies is hard to develop. The Agency theory gives permit to integrate problem areas, areas of conflict of interestandcontrolprincipleswhileimplementationofAISintheexistingsystem.The behavioral theory involves the learning approach. It mainly focuses on observable and noticeable behavior and not mere mental activities. Accounting Information System Accounting is the business language process for recording, analyzing and summarizing financial transactions in any business that help in cost management and money valuation. IT applies and utilizes computer application in data management (Daoud and Triki, 2013). The automated process of storing resources, transition, retrieval, and manipulation of data are the core functions of IT. AIS has a vast area of usage and it can be used for stock accounting, preparation of sales ledger and purchase ledger, financial payroll, value chain supply management, cost accounting andfinancialbusinessmodelling(Rainer,Splettstoesser-HogeterpandSanchez-Rodriguez, 2013). AIS is simply a device that is integrated in the field of IT which helps in generating the most accurate and reliable accounting reporting information for the business leaders for effective decision making. The AIS tool assist management in areas of planning, organizing, directing, and controlling by providing the most reliable data for decision making (Laudon and Laudon, 2016). AIS supports improved strategic decision making by the use of process automation. Organizational effectiveness Organizational effectiveness is the extent managed by the business to realize the set-up business goals. In other words, it could also be said that the effectiveness of the business firm is the final vintagedesiredoutcome.Themeasureoforganizationaleffectivenessisstatedbyhow information is being processed by the business entity, how flexibility is maintained in business operations, how environmental changes are adopted and how economy and profitability is maintained (Trigo, Belfo and Estébanez, 2014, pp.118-127). Unforeseen contingenciesare common to every business and how well the organization is expert in fighting those contingencies and how well it supports long run sustainability is determined by the effectiveness of the firm. Relationship between Accounting Information system and effectiveness of business firm AIS and organizational effectiveness go hand in hand. Well framed and systemized AIS help in attaining the business goals easily. Information transfer process gets quicker and safer through the implementation of AIS (Zadek, Evans and Pruzan, 2013). Compact well-knitted relationship among various management departments provide an integrated approach of decision making. Every party associated with the business firm be it internal or external are equally informed about 3|P a g e
the strategic financial details and transaction processes if any. AIS also help in forecasting future schedules in financing (De Haes, Van Grembergen and Debreceny, 2013, pp.307-324). The major forecast areas include sales, productions, stocks and revenue. Future financial cost forecasting is also supported by AIS. The implementation of IT in accounting increase the chances of decentralization and accounting change role efficiency. Globalization has changed the way of a business performance. With advancement of technology firms need to strive to adopt the changes to have long run sustainability (Ball, 2013, pp.847-853). The holistic benefits of AIS cannot be ignored in any means and it provides enhanced internal control, external control and support fair decision-making strategies. Therefore, it is quite evitable that AIS has a direct relationship with organizational efficiency and has positive impact on the same. RESEARCH PROBLEM / RESEARCH QUESTION Capital Expenditure (CAPEX) on IT implementation is on the rise in many organizations. Though the importance of IT incorporation in business cannot be denied, yet the cost of implementation of the system is quite high. Right decision making at the right time help in effective cost management and will support effective ERP implementation (Galliers and Leidner, 2014). AIS tool enhances effective administration and will encourage the shift from information age to knowledge-based age. Present day organizations value knowledge as one of the most important assets. Business managers are constantly focusing on measures for strategic knowledge management and are also focusing on people management through focused knowledge sharing. The retail chains have complex core function areas like operations, sales, supply chain, people management, marketing, HR and finance. In order to integrate with the other stakeholders, it is necessary to have accurate and real time data supply and AIS is the best alternative for this (Sharma and Panigrahi, 2013). Thus, a study is carried out about how the AIS affects the overall organizational effectiveness and help in effective decision-making and fair people management. The Australian retail firm Woolworths is chosen for the discussion of the problem area. Recommendations suggest leadership should be incorporated within AIS and basic computer knowledge should be imparted to the workforce so that the effectiveness of the process implementation increase. Limited research has been done on the implication of the accounting information system and auditing the design for the retail organization. The efficiency of accounting information system for the development of the work implication in retail chains has also not been chosen earlier. The research study on IFMIS implementation and its public procurement impact has been done but research on how AIS affects the efficiency of retail firms in Australia has still been an area untouched (Hribar, Kravet and Wilson, 2014, pp.506-538). This study thus intends to find justification to the research questions stated below. What is the relation between the implication of the accounting information system and auditing the design for the organization? What is the efficiency of accounting information system for the development of the work implication? RESEARCH AIM AND OBJECTIVES The core objective of the paper is to find out the relationship between implication of AIS and auditing the structure for the retail business Woolworths and draw a general conclusion for the same. Development of work implications in retail business and its relation with efficient AIS is also discussed in the paper. The research background would involve the development for the 4|P a g e
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inclusion management. The main aim and objective of the research of ‘The effect of accounting information and auditing on the design of organisation, and on the ensuing behaviour of individuals and groups’ include, To understand the concept of accounting system management for the organization for ensuring the effective implication management Toobservethedesignoftheorganizationandtheinclusionofthefacilitiesforthe development. LITERATURE REVIEW Introduction This second chapter incorporates the appraisal of scholarly articles, and work done by peer groups on the subject of accounting information all over the globe. The various research outcomes, literature attributes and conclusions from previous researches will be highlighted in this section. The section is broadly divided into two sections, one theoretical literature and the other one empirical literature. Summary of the literature reviews are discussed below. Theoretical literature review Theoretical framework is basically the philosophical basis of actual research work background. The theoretical orientations provide a link of it with actual research components. The research framework decides the research methodology to be used. The theories on research areas help in setting the direction of flow of the paper and adds to the success of the research. The development of a compact research methodology with proper action plan, process design and development are important in determination of the final conclusion (Needles, Powers and Crosson, 2013). Auditing An audit is a systematic and autonomous examination of the various books, accounts, documents, statutory records, vouchers and other financial documents of an organization. It ascertains how far the financial as well as the non-financial statements disclosures provide a fair and true picture of the concern state. It shows how the books of accounts are maintained by law and the audit report provides a A-Z analysis of every financial aspect of a firm (Chan and Vasarhelyi, 2018, pp. 271-283). The scope of audit is multidimensional and is not limited to only finance and accounting. Auditing process provides a safeguard framework to all financial information and it also provides third party assurance to the stakeholders about no material misstatement. Major audit areas includeinternal controls, secretarial & compliance audit, quality managementandprojectmanagement.Italsoincludeswatermanagementandenergy conservation (Christ and Burritt, 2013, pp.163-173). External auditing process is compulsory by law and every business entity need to comply by the law and have their financials audited from external audit firms or auditors. Internal auditing has also increased its pace and help in improving processes of operations, people management, risk management, internal controls and corporate governance (Chiu, Liu and Vasarhelyi, 2018, pp. 53-85). The internal auditors need to understand the business prospects, current stand, challenges and day-to-day operational activities of the firm so that audit planning becomes meaningful and supports effective audit. Conceptual framework designing Fiedler’s contingency theory states the importance of personality in the leaders and also includes the state the leader is operating in. According to this theory organizations need to design AIS in such a manner so that the flexibility and structural differentiations are well integrated in it. That is the AIS should vary according to the organizational structure and environmental variations. No single universally acclaimed system of Accounting is there (Byrnes et al, 2018, pp. 285-297). AIS is basically a strategical consequence. The design structure of AIS should be such that it is most suitable for the said organization. Uncertainty cannot be avoided but precautionary 5|P a g e
measures could decrease the after-effects manifold. The AIS should be in line with the firm’s present situational strategy. The conceptual framework shows the relationship between the independent variables (AIS, HR, management leadership and internal control) and the dependent variables (organizational efficiency). Despite the above consequences the organizations did not find the contingency approach effective and they follow the trend what their competitors are using. They did not focus on the need of their operational activities and structural demands (Mihret, 2014, pp.771-782). Thus, the need of financial information monitoring system has increased and AIS should be based on the organizational demands and should not be the result of following the trend just. Defining the main effectiveness criteria A number of ways are there for measuring the overall effectiveness of the form such as profitability,sales,growthrate,productivity,turnover,customersupport,consistencyand organizational stability. The market worth of retail businesses is highly affected by these factors. The financial pointers based on AIS tool help in determination of the value of the firm and its marketpositioning(Koganetal,2014,pp.221-245).Variousperspectivesininformation processing emphasis on morale, ethical behavior, employee satisfaction, interpersonal skills, quality, efficiency, productivity, profitability, flexibility and adoptability. The workforce highly influences the effectiveness of AIS in the organization. The main determinants of financial accounting in retail industries include Accounting information system, Financial accounting leadership, Human resource and internal control (Matende and Ogao, 2013, pp.518-526). Specified work management The retail business is a customer-centric business. Degree of people engagement is high and so if there is any work imbalance the whole system will suffer. In order to manage huge customer base during peak hours the need to implement AIS is important. Manual data analysis and transaction processing will take extra hours and the chance of error is maximum. This will create chaos and customer loyalty will also be hindered. So, to manage customers efficiently implementation of AIS is a must (Ptak and Schragenheim, 2016). It will diminish employee engagement and provide timely transaction instantly without any chance of error. Systematic data storage will increase and daily operations of the retail firm will be managed efficiently. Woolworths has a very diversified retail product and service line, AIS will help manage its day- to-day operations in the most easy and convenient manner (Shaul and Tauber, 2013, p.55). Empirical literature review and Accounting data analysis The descriptive research design for data analysis is used here. Both primary and secondary data for research analysis are collected. Primary data collection method includes the most common approach of questionnaire formation and direct interviews and secondary data is collected by the aid of various websites, peer-reviewed journals, articles, books and periodicals. The research finding show that AIS has immense role in designing company’s effectiveness (Hoch and Dulebohn, 2013, pp.114-125). The cross-sectional survey research design is incorporated here and sample of 20 retail branches of Woolworths consisting of 30 staffs and managers in each is targeted. The questionnaire is framed based on five-point Likert scale, with short and quick response questions. Open ended questions were also included. Interviews with various finance managers was pre-scheduled with prior appointment and their valuable feedback is noted. Qualitative data analysis tools of both content analysis and SPSS are used (Altamony et al, 2016, pp.690-703). The tools of Hypothesis testing method are used to draw the best conclusion and co- relation and regression method is also used to find the trend of relationship. The research findings show that there is a very strong positive relationship among AIS and financial performances in retail businesses. 6|P a g e
RESEARCH METHODOLOGY Introduction The research methodology chapter highlights on the design, sample survey, sampling process, data collection, reporting, task diagnostic and significance test being incorporated in the research process. Research design Research design is the process program that guides the researcher in collection, interpretation and analysis of data throughout the research. The main research designs include experimental, exploratory, descriptive and interpretative. Here a descriptive research design is chosen. The researchdesignhelpsinprovidinganin-depthunderstandingoftheimpactofAISon organizational efficiency and structural variations. the presentation also used tables and graphs for data interpretation. Population considered in the study Population is a comprehensive set of cases, entities and things with mutual apparent structures used in the research work. The population of this research work is 600 retail enterprises that is, 20 stores of Woolworths with 30-member groups in each were considered. Sample and sampling designs A sample of 20 retail stores of Woolworths and is considered and 30 members from each store is considered for the study by the help of non-proportional quota sampling technique. It is equivalent to stratified random sampling having less restrictions. The population is grouped in accordance to the various product line diversifications in Woolworths like grocery chains, liquor chains, hotel and pubs and supermarket chains. Samples from all functional areas are collected purposefully so that research information becomes complete and holistic analysis is supported. Data collection Data is collected from both direct(primary) sources and indirect (secondary) sources. Direct source data collection includes interviews and questionnaire survey. The questionnaire form was provided to both managers and senior accountants and other finance staffs and their valuable feedbackiscollectedhenceforth.Thequestionnaireisframedkeepingthemainresearch questions in mind. The questions were divided into two parts based on the two research questions. One part focused on the effect of AIS on efficiency of retail firms and the other part deals with AIS, Human resource, leadership and internal controls and other aspects of workforce management (Shaul and Tauber, 2013, p.55). The superlative method of data collection is used to assure data confidentiality of the respondents. Data reliability and data validity Data reliability is assured by using the method of alpha values. Alpha values of each variable are analyzed to get reliable end results. Data reliability ensures that data consistency exists at every point of analysis. Validity of data involves examining the questionnaire to make sure it has the relevant information required for the research analysis purpose. 7|P a g e
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Diagnostic tests The data collected need to be tested for ensuring that it is good, non-redundant and consistent for the research work. Test of normality that is normal data distribution process is adopted to form the data set and random variable sampling helped in measuring fitness of the data for the purpose of research. Data analysis and interpretation Data analysis includes data coding by the use of Microsoft excel tool and also SPSS tool of analysis. The qualitative data are analyzed by the help of descriptive statistics of percentage and average mean. The quantitative data analysis was done by content analysis tools. use of bar charts, pie charts, graphs, tables and prose format. Both conceptual and analytical tool of data interpretation is used for the research purpose. CONCLUSION AND RECOMMENDATIONS Conclusions Though it is evident that the cost of implementation of AIS is much higher and organizations try to avoid implementing it due to the same. But it is also true that once implemented it will revolutionize the performance standards of the organization. AIS will provide timely data delivery outputs and will help in effective decision making at the right time and at the right situation. chances of failure will become nil. Auditing process will also be facilitated by timely information sharing and fair and transparent information will help in having exact knowhow of the company in terms of financial stand and market positioning. Investment in Human Resources is as important as AIS implementation. because unless and until the employees are trained about the process of AIS implementation of it is of no use. So, both AIS and workforce are mutually dependent on one another and improvement in one area will lead to improvement in the other area automatically. It could be concluded that AIS will help in the long run success of the firm and both mission and vision of the firm will be fulfilled precisely. Recommendations for policy and practices Based on the findings of the study it is highly recommended that all firms irrespective of size andprofitabilityshouldimplementtheAIStoolandensureincreasedefficiencyofthe organization. Automated record management will save time, labor cost and will reduce chances of errors. The internal management system should revise the AIS implementation and should monitor it as per the requirement of the firm. AIS should be in line with organizational policies and procedures. Organizational leadership should promote employee motivation in using the AIS tool and should be encouraged to perform better. The results show striking development in the use of AIS tool as well as employee morale and work behavior. Limitations of the study The study has its limitations too. Firstly, the degree or the extent of organizational efficiency cannot be measured. It is only concluded that efficiency increases considerably but by how much it cannot be deduced due to limited subjectivity. Secondly, only questionnaire approach is analyzed elaborately to find out the relationship between organizational efficiency and AIS. It makes the scope narrower. Thirdly, focus on retail sector has been given and thus a generalized conclusion cannot be drawn irrespective of the type of business. Fourthly, only macroeconomic aspect is considered for the research and thus results show one side of economics leaving the microeconomic indicators altogether. Also changing policies of Accounting and upgradation of GAAP principles make it difficult to draw conclusions in general standards (Mihret, 2014, pp.771-782). Last but not the least, time constraint was there. The research could be carried out with longer time range but here time was limited due to academic urgency. 8|P a g e
Area of improvement and further research The study recommends to study the impact of AIS implementation on varied changes in IFRS. Full implementation of IFRS will help in better financial monitoring and will provide best solutions at the time of difficulties. The importance of the research study has direct link to the success of retail firms in Australia. The utilization of computerized AIS process will directly influence the efficiency and performances in the retail businesses (Shaul and Tauber, 2013, p.55). Strategic business leaders in Woolworths could easily use the recommendations and utilize the findings in their decision making on ERP implementation and other organizational policy formations. Moreover, financial regulatory bodies like IASB and other tax authorities could use the data results for formation of regulatory framework and could provide better controls. ETHICAL CONSIDERATION The research study has used no copyright disclaimed data collection approach and the paper is solely developed for study purposes. No data misuse has been entertained and all ethical considerations have been followed with full purpose. The integrity of data and information sharing has been kept static and no organizational policies have been mis interpreted. No breach of privacy policy is done and the paper was purely an outcome having fair ethical considerations. 9|P a g e
BIBLIOGRAPHY Adler, R., 2013.Management Accounting. Routledge. Alewine, H.C. and Stone, D.N., 2013. How does environmental accounting information influence attention and investment?.International Journal of Accounting & Information Management,21(1), pp.22-52. Altamony, H., Tarhini, A., Al-Salti, Z., Gharaibeh, A. and Elyas, T., 2016. The relationship between change management strategy and successful enterprise resource planning (ERP) implementations: A theoreticalperspective.InternationalJournalofBusinessManagementandEconomic Research,7(4), pp.690-703. Ball, R., 2013. Accounting informs investors and earnings management is rife: Two questionable beliefs.Accounting Horizons,27(4), pp.847-853. Byrnes, P.E., Al-Awadhi, A., Gullvist, B., Brown-Liburd, H., Teeter, R., Warren Jr, J.D. and Vasarhelyi, M., 2018. Evolution of Auditing: From the Traditional Approach to the Future Audit 1. InContinuous Auditing: Theory and Application(pp. 285-297). Emerald Publishing Limited. Chan,D.Y.andVasarhelyi,M.A.,2018.Innovationandpracticeofcontinuousauditing. InContinuous Auditing: Theory and Application(pp. 271-283). Emerald Publishing Limited. Chiu, V., Liu, Q. and Vasarhelyi, M.A., 2018. The Development and Intellectual Structure of Continuous Auditing Research 1. InContinuous Auditing: Theory and Application(pp. 53-85). Emerald Publishing Limited. Christ, K.L. and Burritt, R.L., 2013. Environmental management accounting: the significance of contingent variables for adoption.Journal of Cleaner Production,41, pp.163-173. Daoud, H. and Triki, M., 2013. Accounting information systems in an ERP environment and Tunisian firm performance. De Haes, S., Van Grembergen, W. and Debreceny, R.S., 2013. COBIT 5 and enterprise governance of information technology: Building blocks and research opportunities.Journal of Information Systems,27(1), pp.307-324. Dillard, J. and Yuthas, K., 2013. Critical dialogics, agonistic pluralism, and accounting information systems.International Journal of Accounting Information Systems,14(2), pp.113-119. Galliers, R.D. and Leidner, D.E., 2014.Strategic information management: challenges and strategies in managing information systems. Routledge. Hilton, R.W. and Platt, D.E., 2013.Managerial accounting: creating value in a dynamic business environment. McGraw-Hill Education. Hoch, J.E. and Dulebohn, J.H., 2013. Shared leadership in enterprise resource planning and human resource management system implementation.Human Resource Management Review,23(1), pp.114- 125. Hribar, P., Kravet, T. and Wilson, R., 2014. A new measure of accounting quality.Review of Accounting Studies,19(1), pp.506-538. Kogan, A., Alles, M.G., Vasarhelyi, M.A. and Wu, J., 2014. Design and evaluation of a continuous data level auditing system.Auditing: A Journal of Practice & Theory,33(4), pp.221-245. 10|P a g e
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APPENDIX Research ethics approval form (UG AND PG students) KOI is concerned to protect the dignity, rights, safety and well-being of all participants in any research study involving people. The avoidance of harm to research subjects should therefore be a prime consideration for all KOI researchers and students. To this end, KOI has developed research ethics review procedures that require staff and students (and student supervisors) to complete an ethics approval application form prior to the commencement of any research project. If the research is not KOI-based, please complete the questions below and hand the form to your supervisor. Please note that the form should be type-written.Once your supervisor has approved and signed off the form, he/she will retain it for the duration of the student project. Your supervisor might ask you to make amendments prior to approving it. Alternatively, the form might be referred to the FBL Research Ethics Committee for review if your supervisor feels it is necessary to obtain additional expert opinion. If the research is based in a KOI institution then quite separate and more stringent approval processes may be required. In such cases, please email at …………….as soon as possible for further advice on the procedure required, or contact KOI Research Office. Name of Student Email address Student Number Degree Programme Research, Postgraduate or Undergraduate status Name of student supervisor Project Title Proposed project start date Proposed project end date 1. Does the research project involve any of the following risk factors? Research involving health sector organizationsIf YES, tick here: Research involving children or other vulnerable groups If YES, tick here: Research involving sensitive topicsIf YES, tick here: Research involving aerospace/defenseIf YES, tick here: 12|P a g e
organizations Research involving nuclear production organizations If YES, tick here: 2. Provide a brief outline of the aims and objectives of the proposed research project. 3. Describe the proposed research design and include details of the types of data to be collected from human participants (for example: observation of people; number and type of people to be interviewed, such as their job role or occupation; use of survey questionnaires and the type of people to be included in the survey). Please include your proposed research questions. 4. Does the proposed research contain any potentially contentious issues that might affect the physical, psychological or emotional wellbeing of the research participants? If so, provide full details. 5. Describe how you or your host organization will gain the informed consent of individuals who will participate in the research. If appropriate, please attach a copy of your draft consent form. 6. Describe how you will maintain the confidentiality of the research data collected. Also, describe how you will ensure that research participants are anonymized in your data analysis. 7. Describe how you will store your data, who will have access to it, and what happens to the data at the end of the project. Student’s SignatureDate For the attention of UG and PG RESEARCH SUPERVISORS If you feel that this research ethics application can be approved then sign in the box below and retain the form for the duration of the student research project. The form may need to be accessed for ethics auditing purposes during this period. If there are any ethical issues of a potentially problematic nature that, in your opinion, require clarification or further scrutiny by the Faculty Research Ethics Committee then forward this form to…………………………………… Student Supervisor’s SignatureDate If you feel unable to sign this application please briefly list your reasons below: 13|P a g e